{"schema_version":"secwatch.filing_event.v1","accession":"0002011134-26-000003","form_type":"8-K","ticker":null,"cik":"0002011134","company_name":"Kioni Holdings Ltd","filed_at":"2026-03-19T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.982992+00:00","generated_at":"2026-05-15T09:43:31.685466+00:00","sec_items":["4.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Kioni Holdings dismisses auditor OOC (going concern flagged, SEC barred); appoints LAO","bullets":["OOC dismissed effective Nov 3, 2025; its reports for FY2024 and FY2023 contained no adverse opinions except a going concern explanatory paragraph.","No disagreements between the Company and OOC on accounting principles or audit scope during the past two fiscal years and through Nov 6, 2025.","OOC is currently not permitted to appear or practice before the SEC per Release No. 103689 (Aug 12, 2025).","LAO Professionals appointed as new independent registered public accounting firm on Nov 3, 2025.","The Company did not consult LAO on any accounting, auditing, or financial reporting matters prior to appointment."],"urls":{"canonical":"https://secwatch.observer/filing/0002011134-26-000003","json":"https://secwatch.observer/filing/0002011134-26-000003.json","markdown":"https://secwatch.observer/filing/0002011134-26-000003.md","text":"https://secwatch.observer/filing/0002011134-26-000003.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/kioni260319-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:43:31.685466+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"de2dbb1893c40bc40b228f82afc3f2258d4e2d4d","claim":"Kioni Holdings Ltd engaged LAO Professionals as its auditor.","evidence_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","confidence":0.9},{"claim_id":"e796939c476d06435ef72dae55dce7f7c6386d8b","claim":"Kioni Holdings Ltd dismissed Olayinka Oyebola & Co. as its auditor.","evidence_excerpt":"☐ Item 4.01 Changes in Registrant's Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On November 3, 2025, Kioni Holdings Limited (the \"Company\") notified Olayinka Oyebola & Co. (\"OOC\") of its dismissal, effective November 3, 2025 , as the Company's independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}},{"accession":"0001493152-26-021570","ticker":"QWTR","company_name":"Quest Water Global, Inc.","filed_at":"2026-05-07T23:59:59+00:00","headline":"Quest Water Global's auditor Fruci resigns; no successor yet","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021570","json":"https://secwatch.observer/filing/0001493152-26-021570.json","markdown":"https://secwatch.observer/filing/0001493152-26-021570.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","comparable_excerpt":"On May 5, 2026, and at the request of Quest Water Global, Inc. (the “Company”), Fruci & Associates II, PLLC (“Fruci”) resigned as the Company’s independent accountant.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1487091/000149315226021570/0001493152-26-021570-index.htm"}},{"accession":"0001493152-26-021512","ticker":"MLSS","company_name":"MILESTONE SCIENTIFIC INC.","filed_at":"2026-05-06T23:59:59+00:00","headline":"Milestone Scientific dismisses auditor CBIZ; engages Grassi & Co. effective May 15, 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.75,"calibrated_materiality_score":0.75,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-021512","json":"https://secwatch.observer/filing/0001493152-26-021512.json","markdown":"https://secwatch.observer/filing/0001493152-26-021512.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","comparable_excerpt":"The Company engaged Grassi & Co., CPAs, P.C. to be the independent registered public accounting firm to the Company for","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/855683/000149315226021512/0001493152-26-021512-index.htm"}},{"accession":"0000929638-26-001752","ticker":"RCMT","company_name":"RCM TECHNOLOGIES, INC.","filed_at":"2026-05-04T23:59:59+00:00","headline":"RCM Technologies dismisses EisnerAmper, engages WithumSmith+Brown; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000929638-26-001752","json":"https://secwatch.observer/filing/0000929638-26-001752.json","markdown":"https://secwatch.observer/filing/0000929638-26-001752.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/700841/000092963826001752/0000929638-26-001752-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/700841/000092963826001752/a8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"On November 3, 2025, effectively, the Company appointed LAO Professionals (\"LAO\") as the Company's independent registered public accounting firm","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/2011134/000201113426000003/0002011134-26-000003-index.htm","comparable_excerpt":"On April 29, 2026, RCM Technologies, Inc. (the “Company”) dismissed EisnerAmper LLP (“Eisner”) as its independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/700841/000092963826001752/0000929638-26-001752-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}